- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2013)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 17/07/2013.
There are currently no known outstanding effects for the Finance Act 1996, Section 68.
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(1)The weight of the material disposed of on a taxable disposal shall be determined in accordance with regulations.
(2)The regulations may—
(a)prescribe rules for determining the weight;
(b)authorise rules for determining the weight to be specified by the Commissioners in a prescribed manner;
(c)authorise rules for determining the weight to be agreed by the person liable to pay the tax and an authorised person.
(3)The regulations may in particular prescribe, or authorise the specification or agreement of, rules about—
(a)the method by which the weight is to be determined;
(b)the time by reference to which the weight is to be determined;
(c)the discounting of constituents (such as water).
(4)The regulations may include provision that a specification authorised under subsection (2)(b) above may provide—
(a)that it is to have effect only in relation to disposals of such descriptions as may be set out in the specification;
(b)that it is not to have effect in relation to particular disposals unless the Commissioners are satisfied that such conditions as may be set out in the specification are met in relation to the disposals;
and the conditions may be framed by reference to such factors as the Commissioners think fit (such as the consent of an authorised person to the specification having effect in relation to disposals).
(5)The regulations may include provision that—
(a)where rules are agreed as mentioned in subsection (2)(c) above, and
(b)the Commissioners believe that they should no longer be applied because they do not give an accurate indication of the weight or they are not being fully observed or for some other reason,
the Commissioners may direct that the agreed rules shall no longer have effect.
(6)The regulations shall be so framed that where in relation to a given disposal—
(a)no specification of the Commissioners has effect, and
(b)no agreed rules have effect,
the weight shall be determined in accordance with rules prescribed in the regulations.
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